Texas Municipal League Intergovernmental Risk Pool, Petitioner v. Texas Workers’ Compensation Commission And…

Summary

The Texas Supreme Court affirmed the Court of Appeals judgment, holding that Labor Code sections 403.007(a) and 408.184(c) and the implementing regulations are not unconstitutional. The provisions are not analogous to custodial‑escheat statutes, do not violate Texas Constitution article III, § 52(a), and do not constitute an ad valorem tax prohibited by article VIII, § 1‑e. A dissent argued the opposite.